https://www.taxtmi.com/caselaws?id=155563 The Appellate Tribunal upheld the demand of Rs. 25,701 attributable to Cenvat credit and imposed penalties due to discrepancies in the Respondent's actions and the lack of proper reasoning in previous decisions. The Tribunal emphasized the importance of decisions being grounded in factual evidence and logical reasoning, highlighting the necessity of compliance with statutory provisions for maintaining the quasi-judicial nature of orders. The Revenue's appeal was allowed based on identified discrepancies and the need for reasoned decisions following prescribed procedures under Section 35A(4) of the Central Excise Act. en-us Fri, 07 May 2010 00:00:00 +0530 Thu, 05 Sep 2013 14:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155563 The Appellate Tribunal upheld the demand of Rs. 25,701 attributable to Cenvat credit and imposed penalties due to discrepancies in the Respondent's actions and the lack of proper reasoning in previous decisions. The Tribunal emphasized the importance of decisions being grounded in factual evidence and logical reasoning, highlighting the necessity of compliance with statutory provisions for maintaining the quasi-judicial nature of orders. The Revenue's appeal was allowed based on identified discrepancies and the need for reasoned decisions following prescribed procedures under Section 35A(4) of the Central Excise Act. Case-Laws Central Excise Fri, 07 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155563